Our Employment Taxes Update series is an exclusive event tailored for the Corporate, NFP and Government sectors. In each session, our experts will delve deeper into the ever-evolving world of employment taxes, offering you a unique opportunity to stay well informed to empower your organisation to navigate the complexities of the current tax landscape with confidence.

Session details

Session 1: Payday Super – What you need to know ahead of 1 July

A significant reform to superannuation means the super guarantee will need to be paid in line with salary and wages from 1 July 2026. With the ATO taking a proactive compliance approach, this change will require updates to your payroll processes, systems and internal controls to ensure you remain compliant.

This session will help you understand what these changes mean for your business. Get insights into the broader implications, learn a practical roadmap to help you prepare and walk through the latest compliance details released by the ATO.

Hear from Paul Hum, Tax Director and Employment & Payroll Tax Specialist, who has guided organisations through complex payroll reviews and regulatory changes.

Session 2: FBT update

In this session, our experts Jason Ch’ng and Rahul Sanghani will provide you with an update on:

• New and topical developments including:
  • Grandfathering provisions for Plug-in Hybrid Electric VehiclesCourt case – benefits provided to owners
  • ATO compliance activity including employee contributions
• FBT recap and savings opportunities for cars, dual cabs, carparking, entertainment, exemptions, combining business & personal travel and exemptions & rebates for not-for-profits
• Use of FBT software to streamline FBT Return preparation process.

Date

Session 3: Employee share schemes and reporting obligations, incentives, ESAS

This informative session will provide the benefits of employee share schemes, including different plan structures, designs and alternatives, tax reporting obligations and the employee shares scheme start-up concessions. Kurt Tiam of Dentons Australia Limited will join our tax expert Justin Batticciotto for a discussion on how to design and implement an effective ESS plan and the key terms to consider.

Session 4: Employee vs contractor

Our tax expert Paul Hum and Vanessa Priest will walk through the latest employment tax and income tax developments, including how the rules treat contractors and what this means for your business. We will touch on current audit activity, the Fair Work and common law changes affecting employee vs contractor assessments, and the practical issues we see when clients get reviewed.

We will also discuss the Commissioner’s updated personal services income guidance, providing context that may assist you when negotiating terms or engaging labour‑based contractors.

We will demonstrate how technology can support better contractor governance, from improving data matching to strengthening review processes and reducing manual work.

This session will provide the latest developments in legislation and case law, regulator practices and leveraging technology to assist with compliance.

Who should attend?

• Tax managers and their support staff
• Human resource management/remuneration and benefits managers
• Other staff interested in employer tax compliance, such as CFOs, financial controllers, CEOs and directors

Expert speakers

Stephen O’Flynn
Director
SW

Paul Hum
Director
SW

Vanessa Priest
Director 
SW

Kirsty McDonnell
Director
SW

Rahul Sanghani
Associate Director 
SW

Jason Ch’ng
Head of Tax Information Solutions
SW

Justin Batticciotto
Associate Director 
SW

The post Employment Taxes Update series 2026 appeared first on SW Accountants & Advisors.

Our experts provided an update on:

• New and topical developments including recent car parking case and ATO FBT compliance activity
• FBT recap and hot topics – including changes to hybrid electric vehicles and NFP exemption
• Global mobility – including flexible remote working arrangements and key employer considerations
• Payday superannuation
• Fair work changes – implications on employee v contractors
• Latest developments in payroll tax and audit activity
• Wage theft laws
• TASA change impact on clients

Expert speakers

Stephen O’Flynn
Director
SW

Paul Hum
Director
SW

Sam Morris
Director 
SW

Kirsty McDonnell
Director
SW

Vanessa Priest
Director 
SW

Justin Batticciotto
Associate Director 
SW

Rahul Sanghani
Associate Director 
SW

The post Employment Taxes Update 2025 appeared first on SW Accountants & Advisors.

During the session, our experts will provide insights and actionable knowledge that will empower your organisation to navigate the complexities of the current tax landscape with confidence.

During these webinars our tax experts will provide an update on:

• New Developments: Examine recent cases and the Australian Taxation Office’s (ATO) Fringe Benefits Tax (FBT) compliance activities. This session will cover hot topics including guidance on electric vehicles, and recent updates in the application of the otherwise deductible rule, helping you understand their implications on your organisation.
• FBT Focus: In addition to a recap on the basics of some common benefits, explore hot topics in FBT, including FBT record-keeping concessions and recent updates in the application of the otherwise deductible rule, helping you understand their implications on your sector. Special emphasis on exempt electric vehicles, reflecting the shift towards sustainable practices.
• Global Mobility: Learn about proposed tax residency changes and how they intertwine with flexible remote working arrangements.
• Superannuation: Gain insights into ATO audit activities, powers of the FWO and their potential impact on your organisation. Additionally, prepare for the upcoming legislative changes requiring employers to pay super on payday from 1 July 2026, aligning superannuation guarantee payments with wage payment frequencies.
• Employee vs Contractor: Understand the ATO’s updated rulings and how they affect your workforce management.
• Payroll Tax: Stay informed about the latest developments in Payroll Tax. This segment will focus on the application of relevant contract provisions, the implications of the new temporary Payroll Tax surcharge, new payroll tax obligations for some private schools in Victoria and the impact of increased thresholds. We will also speak about how to make your payroll tax return preparation processes more efficient and reduce the chance of error. 
• Wage remediation: Wage underpayments continue to be the focus of media and government scrutiny and can have immense adverse effects on employers. We will speak about some common causes of wage underpayments, how STP 2 and payday super may super charge audit activity and the role of tax practitioners in the wage remediation process.

Webinar recordings

Session details

Session 1 | Employment Tax update: Corporate sector

Date

Wednesday 20 March 2024

Location

Online nationally – via Zoom webinar

Time

1.30pm – 2.30pm (AEDT)

10.30am – 11.30am (Perth)

12.30pm – 1.30pm (Brisbane)

Register

Session 2 | Employment Tax update: Not-for-Profit and Government sectors

Date

Thursday 21 March 2024

Location

Online or SW Melbourne office, Level 10, 530 Collins Street, Melbourne

Time

1.00pm arrival for a 1.30pm start, concludes 2.30pm (AEDT)

Light lunch will be provided in the SW Melbourne office for those attending in person

Register

Expert speakers

Stephen O’Flynn
Tax Director
SW

Sam Morris
Director
SW

Paul Hum
Employment Taxes Director
SW

Helen Wicker
Director
SW

Justin Batticciotto
Associate Director 
SW

Rahul Sanghani
Associate Director 
SW

The post Employment Taxes update 2024   appeared first on SW Accountants & Advisors.

On 4 September, the Fair Work Legislation Amendment (Closing Loopholes) Bill 2023 (Bill) was introduced into Parliament. Among the sweeping reforms proposed in the Bill, arguably, the change to the definition of ‘employee’ in the Fair Work Act 2009 (FW Act) may most warrant further consideration.

The new definition will reverse recent High Court cases (CFMMEU v Personnel Contract Pty Ltd; ZG Operations Australia Pty Ltd v Jamsek) establishing that in circumstances where there is a comprehensive written contract, the question of whether an individual is an employee of a person is to be determined solely with reference to the rights and obligations in the terms of that contract. This provided businesses with practical certainties as the classification of individuals as employees/contractors that was clear at the beginning of working relationships would remain consistent throughout the working relationship.

Instead, the definition of ‘employee’ and ‘employer’ under the FW Act will revert to be determined by reference to the real substance, practical reality, and true nature of the relationship between the parties. Effectively, the conduct of the parties after a contract is entered into will be considered under the ‘multi-factorial assessment’ in determining if there is an employment relationship. This means that businesses may engage an individual with the understanding that they are hired as an independent contractor, but later could be deemed an employee.

Navigating employer obligations – a new challenge

A significant issue that does warrant further consideration is that the new definition of ‘employee’ will only apply to the FW Act, while the definition of ‘employee’ in other Federal and State legislation is proposed to remain unchanged. Given businesses will have multiple overlapping obligations and responsibilities for each ‘employee’ (depending on which Act you’re referring to), the selective application of this new definition can lead to further complexity and fragmentation in complying with employer obligations.

As shown in the graphic below, businesses may be required to provide ‘employee entitlements’ to individuals taking into account post-contractual conduct under the FW Act, but not necessarily under other legislation. For example, this could lead to a worker being entitled to only those minimum pay and work entitlements provided by the FW Act, but not entitled to superannuation, workers’ compensation or long service leave. The increased complexity means there is a higher risk that businesses get it wrong. Practically, even where a business understands its various obligations and has the in-house capability to get it right, it is likely to increase the complexity of their internal processes and may require significant changes to their internal HR/payroll systems.

An alignment of the definition of employee across the various obligations which would involve co-operation between the State/Territory Governments and the Federal Government would go a long way to providing clarity and certainty for businesses. At the very least, a consistent definition across Federal Legislation should be considered.

In recognition of the complexity, the Australia Taxation Office (ATO) has historically had softer penalties for the inadvertent misclassification of employees and has recently been consulting on practical guidance that employers can rely upon to reduce ATO scrutiny.

ATO’s compliance approach

The Draft Practical Compliance Guideline 2022/D5 provides the factors the ATO takes into consideration in applying compliance resources to review worker classification (note that this has yet to be updated for the recent High Court cases mentioned previously). These factors include:

• whether there is evidence that both parties agreed to the arrangement to have a given worker classification
• whether both parties understand the tax and superannuation consequences of the classification
• whether specific advice confirming the worker classification was sought from an appropriately qualified third party, such as a solicitor or tax professional
• whether the performance of the arrangement has deviated significantly from the contractual rights and obligations agreed by the parties, and
• whether the correct tax, superannuation, and reporting obligations are being met.

While this guidance only applies to obligations administered by the ATO and is still in draft, it contains practical steps which if followed reduce the risk of misclassification across various obligations significantly. Therefore, it is prudent for businesses to consider the level of risk their current arrangements face and take proactive steps to ensure they have ‘low-risk arrangements’. By ensuring internal processes consider the factors above, this may reduce the likelihood of the ATO applying compliance resources to review the business’ worker arrangements and increase the likelihood of correctly classifying workers.

How SW can help?

The SW Team has expertise in assisting businesses and employers in complying with their employment obligations. By analysing contract language, payment schedules, delivery timelines and termination clauses, we provide businesses with the confidence that they are complying with the correct worker classification.

Considering the complexity of navigating employer obligations, our dedicated team designed a process that is considered low risk by the ATO.

Understanding and Setup – understanding the processes and controls that are in place to classify worker arrangements followed by designing a compliance program based on factors in the ATO practical compliance guideline to reduce risk.

Outsourced or co-sourced assistance – assistance with the classification of workers for various obligations, documentation as well as ongoing compliance activities.

In addition, SW can assist with more comprehensive, once-off review or advisory needs:

• conduct a comprehensive review of your assisting agreements and structure
• provide tailored advice on compliance and potential exclusions
• assist with private rulings for prospective arrangements with the relevant tax authority
• assist with voluntary disclosure if needed
• data analytics services to focus attention on higher risk arrangements across all suppliers paid.

Contact the SW Team today to schedule a consult and ensure that your business is prepared. Our expert team is here to support you every step of the way.

Contributors

Eric Lay

Zainab Ayub

The post Proposed changes to the definition of ‘employee’: Closing loopholes or opening uncertainty? appeared first on SW Accountants & Advisors.

Throughout his career, Paul has been proud to help his clients create value through innovation and commercially-based critical thinking and he is passionate about bringing new opportunities.

The post Paul Hum, Partner appeared first on SW Accountants & Advisors.

During these webinars our tax experts will provided an update on:

• New and topical developments including recent cases and ATO FBT compliance activity
• FBT recap and hot topics – including exempt electric vehicles
• Global mobility – including proposed tax residency changes and flexible remote working arrangements 
• Superannuation and ATO audit activity 
• ATO’s updated ruling on employee v contractors
• CTSplus FBT demo – Flexible cloud solution that makes FBT simple

Expert speakers

Stephen O’Flynn
Director, Tax
SW

Helen Wicker
Director, Tax
SW

Justin Batticciotto
Associate Director, Tax
SW

Tony Principe
Associate Director, Tax 
SW

Rahul Sanghani
Senior Manager, Tax 
SW

Alice Mulvogue
Assistant Manager, Tax
SW

The post Employment Taxes update 2023 appeared first on SW Accountants & Advisors.

We can support you with a range of services, including:

• accounting and taxation compliance
• business advisory
• business health check
• business and financial structures
• corporate governance
• international business advisory
• outsourced accounting solutions
• performance improvement
• process and system improvement
• strategic planning
• succession planning
• wealth management and estate planning.

The post Business advisory appeared first on SW Accountants & Advisors.

During these webinars our tax experts provided an update on:

• New and topical developments including recent cases and ATO FBT compliance activity
• FBT recap and hot topics – including impacts of COVID-19 in Australia
• Global mobility – including proposed tax residency changes and flexible remote working arrangements
• Superannuation and ATO audit activity
• Payroll tax – including the impact of recent cases on employee v contractors

Not-for-profit | Government

Corporate

Your guides online

Stephen O’Flynn Director, SW	Sam Morris Director, SW	Helen Wicker Director, SW
Justin Batticciotto Associate Director, SW	Tony Principe Associate Director, SW	Rahul Sanghani Senior Manager, SW

The post Employment Taxes update 2022 appeared first on SW Accountants & Advisors.

Managing tax detail and compliance can be overwhelming, especially for small and medium-sized and even larger private businesses. From cloud migration to strategice planning, international business to tax and accounting compliance, we offer comprehensive tax services that help you identify and manage potential tax risks before they become a problem, maximise tax opportunities and minimise exposure, take realistic tax positions, and ensure compliance with all ATO requirements.

This way, you can focus on what matters most to you: growing your business.

Our extensive involvement in the industry and deep understanding of legislative and administrative reforms means we are actively involved and up-to-date on all current tax issues that impact businesses. Our knowledgeable teams are dedicated to ensuring that your business is fully compliant with tax regulations and optimized for the best possible tax outcomes.

We believe in providing a personal touch, so our senior engagement leaders take the time to keep you informed and answer any questions you may have. Our goal is to provide you with peace of mind, knowing that your tax affairs are being managed by experienced professionals that are an extension of your team.

The range of our services to private and unlisted businesses is extensive and includes: 

• accounting and taxation compliance
• business advisory
• business and financial structures
• corporate governance
• international business advisory
• outsourced accounting solutions
• performance improvement
• strategic planning
• succession planning.

The post Tax for Private Business appeared first on SW Accountants & Advisors.

Compliance obligations apply from a wide range of bodies at various times in the year, including:

• Australian Taxation Office
• income tax returns
• FBT returns
• GST returns
• superannuation payments and reporting
• Australian Securities and Investments Commission (ASIC)
• Australian Securities Exchange (ASX)
• financial Institutions
• industry bodies and regulators
• State Revenue Offices(s)
• Land Titles Offices(s)
• Australian Charities and Not For Profits Commission.

Our team has both the experience and adaptability to deal with your evolving needs as compliance becomes more complex.

We work with you to help you understand your requirements and establish lodgement deadlines. We then provide the accounting and taxation services to ensure you meet your reporting obligations.

Our compliance services are designed to work with you efficiently so that you can continue focusing on your business while we take care of the back office requirements.

We also utilise the latest technology where appropriate to make compiling your documents as pain free as possible. Our team provides advice to maximise your position while ensuring you meet your obligations.

The post Accounting & compliance appeared first on SW Accountants & Advisors.